The scope of audit under the Principal Director of Audit, Eastern Railway, encompasses a comprehensive examination of the financial, compliance, and performance aspects of the Eastern Railway Zone. This includes scrutiny of expenditure, receipts, stores and inventory management, contract execution, project implementation, and administrative efficiency.
The audit covers:
a. Financial Audit: Verification of accounts, vouchers, and financial statements to ensure accuracy, propriety, and compliance with rules and regulations.
b. Compliance Audit: Assessment of adherence to applicable laws, codes, Railway Board orders, and internal procedures.
c. Performance Audit: Evaluation of economy, efficiency, and effectiveness in the delivery of railway services, infrastructure projects, and operations.
d. Special and Thematic Audits: Focused reviews of high-risk areas, innovative initiatives, or critical sectors such as safety, environmental management, passenger amenities, and digital systems.
The audit aims to provide assurance to stakeholders, enhance accountability, and support continuous improvement in governance and service delivery within the Eastern Railway.